Supreme Court · 2006 INSC 579 · Decided 5 September 2006
Amin Chand Payarelal v. Inspecting ASSTI. Commissioner, Income Tax and ORS.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 579 · [2006] SUPP. 5 S.C.R. 730
- Case number
- CIVIL APPEAL No. 4114/2001
- Decided
- 5 September 2006
- Bench
- ASHOK BHAN, MARKANDEY KATJU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 139(4), 271, 139
Headnote
Income Tax Act, 1961--Sections 139(4) and 271(/)(a)-Filing of return beyond the extended period under s.139(4)-Penalty-lmposition of- C Justification-Held: Provision that assessee may file return any time before assessment is made would not absolve assessee from the liability to pay penalty-Even could be levied under s.271 (/)(a). The question which arose for consideration in the present appeal was D that when return has been filed beyond the extended period for filing under section 139(4) of the Income Tax Act, 1961 and the assessee has paid interest for the late filing, whether
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